(1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the commonportal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act orthe provisions ofthis Chapter by debiting the electronic cash ledger.
(3) The return furnishcd under sub-rule (1) shall include the -
(a) invoice wise inter-State and intra-State inward supplies received from registered and un-registered persons; and
(b) consolidated details of outward supplies made.
(4) A registered person who hasopted to pay tax under section 10 from the beginning of a financial year shall, where required, furnish the details of outward and inward supplies and return underrule 59, rule 60 and rule 61 relating to the period during which the person was liable to furnish such details and returnstill the due date of furnishing the return for the 634 (30) Hee Teta, feats 30 FA 2017 month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whicheveris earlier.
Explanation— For the purpose ofthis sub-rule,it is hereby declared that the person shall not be eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier for the periodprior to his opting for the composition scheme.
(5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR-4 till the due date offurnishing the return for the quarter ending September of the succeeding financial year or furnishing ofannual return ofthe preceding financial year, whicheveris earlier.